Transcription of CHAPTER 10
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CHAPTER 10
10-1 CHAPTER 10 Acquisition and Dispositionof Property, Plant, and EquipmentASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)TopicsQuestionsBriefExercisesExerc isesProblems Conceptsfor Analysis1. Valuation and classificationof land, buildings, , 2, 3, 4,6, 7, 12,13, 1811, 2, 3, 4,5, 131, 2, 3, 51, 6, 72. Self-constructed assets,capitalization of , 8, 20, 214, 6, 1223. Capitalization of , 9, 10,13, 182, 3, 44, 5, 7, 8,9, 10, 161, 5, 6, 73, 44. Exchanges of assets12, 16, 178, 9, 10,11, 123, 11, 16,17, 18, 19,204, 8, 9,10, 1155. Lump-sum purchases,issuance of stock, deferredpayment , 14, 156, 73, 6, 11,12, 13, 14,15, 161, 116. Costs subsequent , 18,19, 221321, 22, 2317. Alternative Disposition of , 1524, 254110-2 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning Objectives property, plant, and the costs to include in initial valuationof property, plant, and , 2, 3, 4, 5,11, 12, 131, 2, 3, 4,5, 6, the accounting problems associatedwith self-constructed , 5, 6,11, the accounting problems associatedwith interest , 3, 45, 6, 7, 8,9, 105, 6, 7, 8, 9,10, the accounting is
10-7 Questions Chapter 10 (Continued) (b) Assets acquired by gift or donation—when assets are acquired in this manner a strict cost concept would dictate that the valuation of the asset be zero. However, in this situation, accountants record the asset at its fair market value.
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